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V0243-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Salaries in arrears are charged to the year in which they became due

A worker asks in which tax year she should declare salary arrears from 2022 and 2023 received under an agreement in 2024. The DGT clarifies that, as these are already overdue and owed salaries, they must be charged to the corresponding years via supplementary self-assessment.

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2025-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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